modified adjusted gross income

Defined in 23 places across 2 titles of the United States Code.

For purposes of paragraph (1), the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.

Same definition in 2 sections

1997–present 26 U.S.C. § 1400CInternal Revenue Code · First-time homebuyer credit for District of Columbia · in this section
1997–present 26 U.S.C. § 530Internal Revenue Code · Coverdell education savings accounts · under this section

For purposes of this clause, the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.

Same definition in 2 sections

2025–present 26 U.S.C. § 151Internal Revenue Code · Allowance of deductions for personal exemptions · under this section
2025–present 26 U.S.C. § 163Internal Revenue Code · Interest · under this chapter

For purposes of this paragraph, the term “modified adjusted gross income” means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.

Same definition in 2 sections

2025–present 26 U.S.C. § 164Internal Revenue Code · Taxes · for purposes of this section
2022–present 26 U.S.C. § 30DInternal Revenue Code · Clean vehicle credit · under this section

The term “modified adjusted gross income” means adjusted gross income increased by—

(i) any amount excluded from gross income under section 911, and

(ii) any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.

Same definition in 2 sections

2010–2011 26 U.S.C. § 36BInternal Revenue Code · Refundable credit for coverage under a qualified health plan · for purposes of this section
2026–present 26 U.S.C. § 5000AInternal Revenue Code · Requirement to maintain minimum essential coverage · for purposes of this section

beginning in—The per child amount is— 2001, 2002, 2003, or 2004 $ 600 2005, 2006, 2007, or 2008 700 2009 800 2010 or thereafter 1,000. (b) Limitations (1) Limitation based on adjusted gross income The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer's modified adjusted gross income exceeds the threshold amount. For purposes of the preceding sentence, the term “modified adjusted gross income” means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.

Source

2001–2003 26 U.S.C. § 24Internal Revenue Code · Child tax credit · in this section

beginning in—The per child amount is— 2003 or 2004 $1,000 2005, 2006, 2007, or 2008 700 2009 800 2010 or thereafter 1,000. (b) Limitations (1) Limitation based on adjusted gross income The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer's modified adjusted gross income exceeds the threshold amount. For purposes of the preceding sentence, the term “modified adjusted gross income” means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.

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2003–2005 26 U.S.C. § 24Internal Revenue Code · Child tax credit · in this section

Definitions of modified adjusted gross income and household income.—In this paragraph, the terms "modified adjusted gross income" and "household income" have the meanings given such terms in section 36B(d)(2) of the Internal Revenue Code of 1986.

Source

2013–2025 42 U.S.C. § 1396AThe Public Health and Welfare · State plans for medical assistance · under this subchapter

For purposes of paragraph (4), the term “modified adjusted gross income” means adjusted gross income—

(i) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is excluded from gross income under section 103, and

(ii) decreased by the amount of gain (if any) included in gross income of the taxpayer by reason of the disposition to which this subsection applies.

Source

1994–present 26 U.S.C. § 143Internal Revenue Code · Mortgage revenue bonds: qualified mortgage bond and qualified veterans mortgage bond · for purposes of this section

For purposes of subparagraph (A),1 the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.

Source

2009–present 26 U.S.C. § 36AInternal Revenue Code · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037] · in this section

For purposes of subparagraph (A), the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.

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2008–present 26 U.S.C. § 36Internal Revenue Code · Overpayments of tax · in this section

For purposes of the preceding sentence, the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year (determined without regard to sections 911, 931, and 933).

Source

2009–2025 26 U.S.C. § 164Internal Revenue Code · Taxes · for purposes of this section

For purposes of this chapter, the term “modified adjusted gross income” means adjusted gross income increased by the excess of—

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2010–2026 26 U.S.C. § 1411Internal Revenue Code · Imposition of tax · for purposes of this chapter

For purposes of this chapter, the term “modified adjusted gross income” means adjusted gross income increased by the excess of—

(1) the amount excluded from gross income under section 911(a)(1), over

(2) the amount of any deductions (taken into account in computing adjusted gross income) or exclusions disallowed under section 911(d)(6) with respect to the amounts described in paragraph (1).

Source

2026–present 26 U.S.C. § 1411Internal Revenue Code · Imposition of tax · for purposes of this chapter

For purposes of this paragraph, the term "modified adjusted gross income" has the meaning given such term in subparagraph (A) of section 1395r(i)(4) of this title, determined for the taxable year applicable under subparagraphs (B) and (C) of such section.

Source

2010–present 42 U.S.C. § 1395WThe Public Health and Welfare · Premiums; late enrollment penalty · under this section

For purposes of this paragraph, the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.

Source

2026–present 26 U.S.C. § 225Internal Revenue Code · Qualified overtime compensation · under this section

For purposes of this section, the term "modified adjusted gross income" means adjusted gross income—

(A) determined without regard to sections 911, 931, and 933, and

(B) determined without regard to any exclusion or deduction allowed for any qualified retirement savings contribution made during the taxable year.

Source

2022–present 26 U.S.C. § 6433Internal Revenue Code · Saver’s Match · for purposes of this section

For purposes of this subsection, the term “modified adjusted gross income” means adjusted gross income—

(A) determined without regard to this section and sections 135, 137, 199, 221, 222, 911, 931, and 933, and

(B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.

Source

2013 26 U.S.C. § 86Internal Revenue Code · Social security and tier 1 railroad retirement benefits · in this section

For purposes of this subsection, the term "modified adjusted gross income" means adjusted gross income—

(A) determined without regard to this section and sections 135, 137, 199, 221, 222, 911, 931, and 933, and

(B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.

For purposes of this section—

Source

2005–2017 26 U.S.C. § 86Internal Revenue Code · Social security and tier 1 railroad retirement benefits · in this section

For purposes of this subsection, the term “modified adjusted gross income” means adjusted gross income—

(A) determined without regard to this section and sections 135, 137, 221, 222, 911, 931, and 933, and

(B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.

Source

2018–2020 26 U.S.C. § 86Internal Revenue Code · Social security and tier 1 railroad retirement benefits · in this section

For purposes of this subsection, the term "modified adjusted gross income" means adjusted gross income—

(A) determined without regard to this section and sections 135, 137, 221, 222, 911, 931, and 933, and

(B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.

For purposes of this section—

Source

2001–2018 26 U.S.C. § 86Internal Revenue Code · Social security and tier 1 railroad retirement benefits · in this section

For purposes of this subsection, the term "modified adjusted gross income" means adjusted gross income—

(A) determined without regard to this section and sections 135, 137, 221, 911, 931, and 933, and

(B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.

For purposes of this section—

Source

1998–2021 26 U.S.C. § 86Internal Revenue Code · Social security and tier 1 railroad retirement benefits · in this section

For purposes of this subsection, the term “modified adjusted gross income” means adjusted gross income—

(A) determined without regard to this section and sections 135, 137, 911, 931, and 933, and

(B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.

For purposes of this section—

Source

1996–1998 26 U.S.C. § 86Internal Revenue Code · Social security and tier 1 railroad retirement benefits · in this section

For purposes of this subsection, the term “modified adjusted gross income” means adjusted gross income—

(A) determined without regard to this section and sections 85(c), 135, 137, 221, 911, 931, and 933, and

(B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.

Source

2021–present 26 U.S.C. § 86Internal Revenue Code · Social security and tier 1 railroad retirement benefits · in this section

For purposes of this subsection, the term "modified adjusted gross income" means adjusted gross income—

(A) determined without regard to this section and sections 85(c), 135, 137, 221, 911, 931, and 933, and

(B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.

For purposes of this section—

Source

2021–2022 26 U.S.C. § 86Internal Revenue Code · Social security and tier 1 railroad retirement benefits · in this section

For purposes of this subsection, the term “modified adjusted gross income” means adjusted gross income (as defined in section 62 of the Internal Revenue Code of 1986)—

(i) determined without regard to sections 135, 911, 931, and 933 of such Code; and

(ii) increased by the amount of interest received or accrued during the taxable year which is exempt from tax under such Code.

Source

2013–2022 42 U.S.C. § 1395RThe Public Health and Welfare · Amount of premiums for individuals enrolled under this part · under this part

For purposes of this subsection, the term "modified adjusted gross income" means adjusted gross income (as defined in section 62 of the Internal Revenue Code of 1986)—

(i) determined without regard to sections 135, 911, 931, and 933 of such Code; and

(ii) increased by the amount of interest received or accrued during the taxable year which is exempt from tax under such Code.

In the case of an individual filing a joint return, any reference in this subsection to the modified adjusted gross income of such individual shall be to such return's modified adjusted gross income.

Source

2003–present 42 U.S.C. § 1395RThe Public Health and Welfare · Amount of premiums for individuals enrolled under this part · under this part

For purposes of this subsection, the term "modified adjusted gross income" means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.

Source

2022–present 26 U.S.C. § 25EInternal Revenue Code · Previously-owned clean vehicles · in this section

For purposes of this subsection, the term “modified adjusted gross income” means adusted 1 gross income—

(A) determined without regard to this section and sections 135, 911, 931, and 933, and

(B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.

For purposes of this section—

Source

1994–1996 26 U.S.C. § 86Internal Revenue Code · Social security and tier 1 railroad retirement benefits · in this section

For purposes of this subsection, the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.

Source

2018–present 26 U.S.C. § 25AInternal Revenue Code · Hope and Lifetime Learning credits · in this section

In this paragraph, the terms “modified adjusted gross income” and “household income” have the meanings given such terms in section 36B(d)(2) of the Internal Revenue Code of 1986.

Source

2014–present 42 U.S.C. § 1396AThe Public Health and Welfare · State plans for medical assistance · under this subchapter

The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer's modified adjusted gross income exceeds the threshold amount. For purposes of the preceding sentence, the term “modified adjusted gross income” means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.

Source

1997–present 26 U.S.C. § 24Internal Revenue Code · Child tax credit · in this section

The term “modified adjusted gross income” means adjusted gross income determined—

(i) without regard to this section and sections 135, 137, 911, 931, and 933, and

(ii) after application of sections 86, 219, and 469.

For purposes of sections 86, 135, 137, 219, and 469, adjusted gross income shall be determined without regard to the deduction allowed under this section.

No deduction shall be allowed by this section to an individual for the taxable year if a deduction under section 151 with respect to such individual is allowed to another taxpayer for the taxable year beginning in the calendar year in which such individual's taxable year begins.

For purposes of this section—

Source

1997–1998 26 U.S.C. § 221Internal Revenue Code · Interest on education loans · under this section

The term “modified adjusted gross income” means adjusted gross income determined—

(i) without regard to this section and sections 199, 222, 911, 931, and 933, and

(ii) after application of sections 86, 135, 137, 219, and 469.

Source

2013–2017 26 U.S.C. § 221Internal Revenue Code · Interest on education loans · under this section

The term "modified adjusted gross income" means adjusted gross income determined—

(i) without regard to this section and sections 199, 222, 911, 931, and 933, and

(ii) after application of sections 86, 135, 137, 219, and 469.

For purposes of this section—

Source

2005–2015 26 U.S.C. § 221Internal Revenue Code · Interest on education loans · under this section

The term “modified adjusted gross income” means adjusted gross income determined—

(i) without regard to this section and sections 222, 911, 931, and 933, and

(ii) after application of sections 86, 135, 137, 219, and 469.

Source

2018–2020 26 U.S.C. § 221Internal Revenue Code · Interest on education loans · under this section

The term "modified adjusted gross income" means adjusted gross income determined—

(i) without regard to this section and sections 222, 911, 931, and 933, and

(ii) after application of sections 86, 135, 137, 219, and 469.

For purposes of this section—

Source

2001–2020 26 U.S.C. § 221Internal Revenue Code · Interest on education loans · under this section

The term “modified adjusted gross income” means adjusted gross income determined—

(i) without regard to this section and sections 85(c) 1 911, 931, and 933, and

(ii) after application of sections 86, 135, 137, 219, and 469.

Source

2021–present 26 U.S.C. § 221Internal Revenue Code · Interest on education loans · under this section

The term "modified adjusted gross income" means adjusted gross income determined—

(i) without regard to this section and sections 85(c) 1 911, 931, and 933, and

(ii) after application of sections 86, 135, 137, 219, and 469.

For purposes of this section—

Source

2021–2022 26 U.S.C. § 221Internal Revenue Code · Interest on education loans · under this section

The term “modified adjusted gross income” means adjusted gross income determined—

(i) without regard to this section and sections 911, 931, and 933, and

(ii) after application of sections 86, 135, 137, 219, and 469.

A deduction shall be allowed under this section only with respect to interest paid on any qualified education loan during the first 60 months (whether or not consecutive) in which interest payments are required. For purposes of this paragraph, any loan and all refinancings of such loan shall be treated as 1 loan. Such 60 months shall be determined in the manner prescribed by the Secretary in the case of multiple loans which are refinanced by, or serviced as, a single loan and in the case of loans incurred before the date of the enactment of this section.

For purposes of this section—

Source

1998–2001 26 U.S.C. § 221Internal Revenue Code · Interest on education loans · under this section

The term "modified adjusted gross income" means adjusted gross income determined—

(i) without regard to this section and sections 911, 931, and 933, and

(ii) after application of sections 86, 135, 137, 219, and 469.

For purposes of this section—

Source

2020–2021 26 U.S.C. § 221Internal Revenue Code · Interest on education loans · under this section

The term “modified adjusted gross income” means adjusted gross income increased by—

(i) any amount excluded from gross income under section 911, and

(ii) any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.

For purposes of this section—

Source

2010–2026 26 U.S.C. § 5000AInternal Revenue Code · Requirement to maintain minimum essential coverage · for purposes of this section

The term “modified adjusted gross income” means adjusted gross income increased by—

(i) any amount excluded from gross income under section 911,

(ii) any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax, and

(iii) an amount equal to the portion of the taxpayer's social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year.

Source

2011–present 26 U.S.C. § 36BInternal Revenue Code · Refundable credit for coverage under a qualified health plan · for purposes of this section

The term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year determined—

(A) without regard to this section and sections 137, 199, 221, 222, 911, 931, and 933, and

(B) after the application of sections 86, 469, and 219.

Source

2005–2017 26 U.S.C. § 135Internal Revenue Code · Income from United States savings bonds used to pay higher education tuition and fees · for purposes of this section

The term "modified adjusted gross income" means the adjusted gross income of the taxpayer for the taxable year determined—

(A) without regard to this section and sections 137, 221, 222, 911, 931, and 933, and

(B) after the application of sections 86, 469, and 219.

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2001–2020 26 U.S.C. § 135Internal Revenue Code · Income from United States savings bonds used to pay higher education tuition and fees · for purposes of this section

The term "modified adjusted gross income" means the adjusted gross income of the taxpayer for the taxable year determined—

(A) without regard to this section and sections 137, 221, 911, 931, and 933, and

(B) after the application of sections 86, 469, and 219.

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1998–2021 26 U.S.C. § 135Internal Revenue Code · Income from United States savings bonds used to pay higher education tuition and fees · for purposes of this section

The term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year determined—

(A) without regard to this section and sections 137, 911, 931, and 933, and

(B) after the application of sections 86, 469, and 219.

Source

1996–1998 26 U.S.C. § 135Internal Revenue Code · Income from United States savings bonds used to pay higher education tuition and fees · for purposes of this section

The term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year determined—

(A) without regard to this section and sections 85(c), 137, 221, 911, 931, and 933, and

(B) after the application of sections 86, 469, and 219.

Source

2021–present 26 U.S.C. § 135Internal Revenue Code · Income from United States savings bonds used to pay higher education tuition and fees · for purposes of this section

The term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year determined—

(A) without regard to this section and sections 911, 931, and 933, and

(B) after the application of sections 86, 469, and 219.

Source

1994–1996 26 U.S.C. § 135Internal Revenue Code · Income from United States savings bonds used to pay higher education tuition and fees · for purposes of this section

The term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.

Source

1997–2018 26 U.S.C. § 25AInternal Revenue Code · Hope and Lifetime Learning credits · in this section